- Tuesday, February 7, 2012 - 09:56
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Issue number 4245
SP 1/09 to take effect until April 2011
Statement extended by 12 months
5 Mar 2010
Reversing the charge
NEIL WARREN explains how to deal on a VAT return with the purchase of goods or services from abroad
3 Mar 2010
Having a laugh?
MIKE TRUMAN can’t see the funny side of the draft legislation on deliberate wrongdoing
3 Mar 2010
Fair exchange?
HMRC’s approach to currency conversion and remittances causes more problems than it solves, says JAMES KESSLER QC
3 Mar 2010
Annual notices of coding
Latest updates from HMRC
3 Mar 2010
I want an argument II
MIKE THEXTON would be happy with an answer to his question
3 Mar 2010
Agent angst
After taking on a number of clients from a recently retired accountant, the agent found that tax credit claims for two clients had been calculated using the incorrect profits figures (in HMRC’s favour). The error goes back at least five years. Will the Tax Credit Office accept late claims for so many years?
3 Mar 2010
PAYE penalties
In light of errors made by a partnership in operating PAYE, HMRC have imposed penalties but suspended them for eight months. What will be the impact on this of mistakes made by one of the partners in his capacity as a sole trader? Will the partnership’s penalties become payable or is this an entirely separate matter?
3 Mar 2010
Servicing flats
An adviser is responsible for preparing the accounts and returns of several flat management companies. What will be the effect of recent developments in the Landlord and Tenant Act 1987 whereby it is necessary to prepare non-trading limited company accounts and trust accounts in relation to service charges?
3 Mar 2010
I say, I say...
The correspondent acts for a writer and media personality who prepares material for himself and others. The plan was to declare the client’s income as trading income but the querist wonders if it would be more appropriate to treat it as income from royalties. Would it be beneficial for the client to operate through a company?
3 Mar 2010
New queries, issue 4245
Changes in GP doctors’ property shares; British Virgin Islands company; client’s country of domicile; only or main residence relief claim
3 Mar 2010
Employer CD-ROM
Updates issued for Feb
1 Mar 2010
